Ministries that will rely on grant money should keep or establish a 501(c)(3). Many Faith Based Organizations (FBO) have outreach programs that utilize grant money to help provide food, shelter, or education to those in need. In these cases a 501(c)(3) organization is required to apply and maintain reporting requirements for the grant. If your FBO fits this description, we can show you how your FBO can have both a 508(c)(1)(a) and a 501(c)(3) and how these organizations interact.